The Wisconsin Tax Exempt form is a certificate that allows certain purchasers to claim exemption from state and local sales or use tax on specific transactions. This form is essential for businesses that engage in selling, leasing, or renting tangible personal property or taxable services, helping them reduce their tax burden. If you’re looking to take advantage of this exemption, be sure to fill out the form by clicking the button below.
The Wisconsin Tax Exempt form serves as a crucial tool for individuals and businesses looking to navigate the complexities of sales and use tax exemptions in the state. This form allows purchasers to claim exemption from various taxes, including state, county, and local taxes, on the purchase, lease, or rental of tangible personal property or taxable services. The form requires the purchaser to specify whether the exemption is for a single purchase or as a continuous purchaser. Essential details such as the business name, phone number, and address of the purchaser must be provided, along with a description of the property or services being acquired. The form also includes specific categories for exempt use, such as resale and farming, which detail the types of items eligible for exemption, ranging from tractors and farm machines to animal bedding and livestock. By signing the form, the purchaser certifies their engagement in the relevant business activities and acknowledges their responsibility to remit use tax if the items are not utilized in an exempt manner. This ensures compliance and helps avoid potential future liabilities associated with tax obligations.
What is the Wisconsin Sales and Use Tax Exemption Certificate?
The Wisconsin Sales and Use Tax Exemption Certificate allows certain purchasers to claim exemption from state and local sales taxes on specific purchases. This includes tangible personal property and taxable services used for business purposes.
Who can use this form?
Businesses engaged in selling, leasing, or renting tangible personal property or taxable services can use this form. This includes farmers, retailers, and other entities that qualify under the exemption criteria.
What types of purchases are exempt?
Exempt purchases may include items directly used in farming, such as tractors, feed, seeds, and farming equipment. Other exemptions may apply to items used for resale or specific business purposes. Always check the details to ensure compliance.
How do I complete the form?
Fill out the purchaser's name, address, and phone number. Indicate whether this is for a single purchase or a continuous exemption. Describe the property or services purchased and check the appropriate exemption box. Finally, sign and date the form.
What is the difference between a single purchase and a continuous exemption?
A single purchase exemption applies to one specific transaction, while a continuous exemption allows for multiple purchases over time. Choose the option that best fits your needs based on how often you make exempt purchases.
What if I do not use the items as exempt?
If the purchased items are not used in an exempt manner, you are required to pay use tax on the purchase price. This must be done at the time of the first taxable use, and failing to do so may lead to tax, interest, and penalties.
Is there a seller’s permit number required?
Yes, if you are claiming a resale exemption, you must provide your seller’s permit or use tax certificate number on the form. This helps verify your eligibility for the exemption.
Where do I submit this form?
The completed form should be given to the seller at the time of purchase. It is not submitted to the Wisconsin Department of Revenue, but the seller may keep it for their records.
Filling out and using the Wisconsin Tax Exempt form is straightforward, but there are important details to keep in mind. Here are key takeaways:
By following these guidelines, you can ensure that you complete the Wisconsin Tax Exempt form correctly and use it effectively.
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This form is specifically designed for certain types of purchases, such as those related to resale or farming. It cannot be used for personal items or non-qualifying services.
Only individuals or businesses engaged in specific activities, such as farming or resale, can legitimately use this form. It is important to meet the criteria outlined in the form.
The Wisconsin Tax Exempt form offers options for both single purchases and continuous purchases. Users can indicate their needs based on their buying patterns.
Sellers should retain a copy of the completed form for their records. This helps ensure compliance with tax regulations and provides proof of the exemption.
Filling out the form does not automatically guarantee exemption. The purchaser must use the items in an exempt manner. If the items are not used as intended, the purchaser is responsible for paying the use tax.
The form must be signed by the purchaser or an authorized representative. This ensures that the person claiming the exemption is accountable for the transaction.
Misusing the exemption can lead to significant consequences. If items are not used as stated, the purchaser may face tax, interest, and penalties, making it crucial to use the form correctly.
Instructions
Save
Wisconsin Sales and Use Tax Exemption Certificate
Do not send this certificate to the Department of Revenue
Purchaser: Complete this certificate and give it to the seller.
Print
Form S-211
Clear
Seller: If this certificate is not fully completed, you must charge sales tax. Keep this certificate as part of your records.
Check One
Single Purchase
Continuous
Purchaser Information
Business Name
Type of Business
Business Address
City
State
ZIP Code
Purchaser’s Tax ID Number
State of Issue
If no Tax ID Number, enter one
FEIN
Driver’s License Number/State Issued ID Number
of the following:
Seller Information
Name
Address
Reason for Exemption
Resale (Enter purchaser’s seller’s permit or use tax certificate number)
Manufacturing and Biotechnology
Tangible personal property (TPP) or item under s.77.52(1)(b) that is used exclusively and directly by a manufacturer in manufacturing an article of TPP or items or property under s.77.52(1)(b) or (c) that is destined for sale and that becomes an ingredient or component part of the article of TPP or items or property under s.77.52(1)(b) or (c) destined for sale or is consumed or destroyed or loses its identity in manufacturing the article of TPP or items or property under s.77.52(1)(b) or (c) destined for sale.
Machines and specific processing equipment and repair parts or replacements thereof, exclusively and directly used by a manufacturer in manufacturing tangible personal property or items or property under s.77.52(1)(b) or (c) and safety attachments for those machines and equipment.
The repair, service, alteration, fitting, cleaning, painting, coating, towing, inspection, and maintenance of machines and specific processing equipment, that the above purchaser would be authorized to purchase without sales or use tax, at the time the service is performed. Tools used to repair exempt machines are not exempt.
Fuel and electricity consumed in manufacturing tangible personal property or items or property under s.77.52(1)(b) or (c) in this state.
Percent of fuel exempt:
%
Percent of electricity exempt:
Portion of the amount of fuel converted to steam for purposes of resale. Percent of fuel exempt:
Property used exclusively and directly in qualified research, by persons engaged in manufacturing at a building assessed under s. 70.995, by persons engaged primarily in biotechnology in Wisconsin, or a combined group member conducting qualified research for another combined group member that meets these requirements.
Farming (To qualify for this exemption, the purchaser must use item(s) exclusively and directly in the business of farming, including dairy farming, agriculture, horticulture, floriculture, silviculture, beekeeping or custom farming services.)
Tractors (except lawn and garden tractors), all-terrain vehicles (ATV) and farm machines, including accessories, attachments, and parts, lubricants, nonpowered equipment, and other tangible personal property or items or property under s.77.52(1)(b) or (c) that are used exclusively and directly, or are consumed or lose their identities in the business of farming. This includes services to the property and items above.
Feed, seeds for planting, plants, fertilizer, soil conditioners, sprays, pesticides, and fungicides. Breeding and other livestock, poultry, farm work stock, bees, beehives and bee combs.
Containers for fruits, vegetables, bee products, grain, hay, and silage (including containers used to transfer merchandise to customers), and plastic bags, sleeves, and sheeting used to store or cover hay and silage. Baling twine and baling wire.
Animal waste containers or component parts thereof (may only mark certificate as “Single Purchase”). Animal bedding, drugs for farm livestock or bees, and milk house supplies.
S-211 (R. 6-22)
This Form May Be Reproduced
Wisconsin Department of Revenue
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Governmental Units and Other Exempt Entities
Enter CES No., if applicable
The United States and its unincorporated agencies and instrumentalities. Any federally recognized American Indian tribe or band in this state.
Wisconsin state and local governmental units, including the State of Wisconsin or any agency thereof, Wisconsin counties, cities, villages, or towns, and Wisconsin public schools, school districts, universities, or technical college districts.
Organizations meeting the requirements of section 501(c)(3) of the Internal Revenue Code. Wisconsin organizations must enter a CES number above.
Other
Containers and other packaging, packing, and shipping materials, used to transfer merchandise to customers of the purchaser. Trailers and accessories, attachments, parts, supplies, materials, and service for motor trucks, tractors, and trailers which are
used exclusively in common or contract carriage under LC, IC, or MC No. (if applicable)
.
Machines and specific processing equipment used exclusively and directly in a fertilizer blending, feed milling, or grain drying operation, including repair parts, replacements, and safety attachments.
Building materials acquired solely for and used solely in the construction or repair of holding structures used for weighing and dropping feed or fertilizer ingredients into a mixer or for storage of such grain, if such structures are used in a fertilizer blending, feed milling, or grain drying operation.
Tangible personal property purchased by a person who is licensed to operate a commercial radio or television station in Wisconsin, if the property is used exclusively and directly in the origination or integration of various sources of program material for commercial radio or television transmissions that are generally available to the public free of charge without a subscription or service agreement.
Fuel and electricity consumed in the origination or integration of various sources of program material for commercial radio or television transmissions that are generally available to the public free of charge without a subscription or service agreement.
Tangible personal property, property, items and goods under s.77.52(1)(b), (c), and (d), or services purchased by a Native American
with enrollment #, who is enrolled with and resides on the Reservation, where buyer will take possession of such property, items, goods, or services.
Tangible personal property and items and property under s.77.52(1)(b) and (c) becoming a component of an industrial or municipal waste treatment facility, including replacement parts, chemicals, and supplies used or consumed in operating the facility. Caution: Do not check the “continuous” box at the top of page 1.
Portion of the amount of electricity or natural gas used or consumed in an industrial waste treatment facility.
(Percent of electricity or natural gas exempt %)
Electricity, natural gas, fuel oil, propane, coal, steam, corn, and wood (including wood pellets which are 100% wood) used for fuel
for residential or farm use.
% of Electricity
% of Natural Gas
% of Fuel
Exempt
Residential
Farm
Address Delivered:
Percent of printed advertising material solely for out-of-state use.
Catalogs, and the envelopes in which the catalogs are mailed, that are designed to advertise and promote the sale of merchandise or to advertise the services of individual business firms.
Computers and servers used primarily to store copies of the product that are sent to a digital printer, a plate-making machine, or a printing press or are used primarily in prepress or postpress activities, by persons whose NAICS code is 323111, 323117, or 323120.
Purchases from out-of-state sellers of tangible personal property that are temporarily stored, remain idle, and not used in this state and that are then delivered and used solely outside this state, by persons whose NAICS code is 323111, 323117, or 323120.
Other purchases exempted by law. (State items and exemption).
(DETACH AND PRESENT TO SELLER)
I declare that the information provided is complete and accurate to the best of my knowledge, and that the product(s) purchased will be used in the exempt manner indicated. If a product is not used in an exempt manner, I will remit use tax on the purchase price at the time of first taxable use. I understand that failure to remit the use tax may result in a future liability, including tax, interest, and penalty.
CAUTION: Using this certificate to avoid paying sales tax may result in a fine of $250 for each transaction for which the certificate is used
Signature of Purchaser
Print or Type Name
Title
Date
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